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Issue not raised in SCN, cannot be imported into adjudication or Appeal order

April 27, 2021 4491 Views 0 comment Print

Explore the CESTAT Ahmedabad ruling in Huhtamaki PPL Ltd vs C.C.E. & S.T. regarding Cenvat Credit on warehousing services. Know the legal insights and implications.

Cenvat eligible on Service Tax paid on GTA Services for Transportation of Goods from Factory to Customers Premises

April 27, 2021 924 Views 0 comment Print

Explore the CESTAT Chennai order in MRF Ltd. vs Commissioner of GST & CE. Understand the eligibility of cenvat credit on service tax paid for outward transportation of goods.

There is No Provision of Service Between Partners & Partnership Firm

April 27, 2021 10728 Views 1 comment Print

• In a partnership firm, partner‘s capital can be in the form of cash/asset. It can also be in the form of contribution of skill and labour alone without contribution in cash. The appellant is a partner performing some duties for which he has an expertise, skill in the marketing and distribution of the goods manufactured by partnership firm M/s Zydus Healthcare. And as a remuneration, the appellant have been received the amount which is nothing else but a special share in the profit.

Appeal filed late cannot be dismissed without allowing opportunity to file condonation request

April 26, 2021 2250 Views 0 comment Print

Explore the case of Hari Babu vs Commissioner of Customs (CESTAT Chennai). Section 128 of Customs Act, 1962, time-bar appeal, analysis, and remand order detailed.

No confiscation of goods if import is not contrary to any prohibition imposed under Custom Act

April 26, 2021 1770 Views 0 comment Print

Explore the legal battle between Baby Marine Seafood Retail Pvt. Ltd. and C.C, Cochin (CESTAT Bangalore) over seafood import. Understand the intricacies of compliance with Indian food safety standards, lab analyses, and the contested Section 111(d) of the Customs Act.

Interest of refund on penalty is not admissible under Section 11BB

April 24, 2021 1014 Views 0 comment Print

Bundy India Limited Vs C.C.E. & S.T. (CESTAT Ahmedabad) Hon’ble Apex Court in the case of CORONATION SPINNING INDIA (Supra) has held that interest of refund on penalty is not admissible under Section 11BB.   As a result I do not find the appellants are entitled to any refund of interest on penalty amount under Section […]

LCD modules classifiable under Tariff Item No. 9013: CESTAT

April 24, 2021 2226 Views 0 comment Print

Explore the CESTAT Bangalore order on Continental Automotive Components (India) Pvt Ltd vs. C.C., challenging the classification of LCD modules. Learn about the key findings and legal sustainability.

Treat Request for Reassessment as Application for amendment of Bill of Entry: CESTAT

April 24, 2021 2799 Views 0 comment Print

Explore the case of Kirloskar Ferrous Industries Ltd. vs. Commissioner of Customs (CESTAT Bangalore) where excess duty payment is contested. Learn about the implications, challenges, and legal decisions.

No service tax prior to 01/05/2011 on operational & administrative assistance under BSS category

April 19, 2021 1104 Views 0 comment Print

Since the definition of Business Support Service was amended w.e.f. 01.05.2011 to include ‘operational or administrative assistance in any manner’ hence, the services in relation to operational and administrative assistance could only be taxed post the said amendment and not before that.

Extended period of demand not invokable if no mala-fide intention or suppression of fact by assessee

April 19, 2021 3021 Views 0 comment Print

Explore the Patel Labour Contractor vs C.S.T. Service Tax case (CESTAT Ahmedabad) where legal nuances and interpretations led to a time-barred service tax demand. Understand key arguments and precedents.

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